フリージア・マクロス株式会社 訂正有価証券報告書 第73期(平成27年4月1日－平成28年3月31日)

                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
     【表紙】
      【提出書類】                    有価証券報告書の訂正報告書

      【根拠条文】                    金融商品取引法第24条の２第１項
      【提出先】                    関東財務局長
      【提出日】                    令和元年10月１日
      【事業年度】                    第73期（自　平成27年４月１日　至　平成28年３月31日）
      【会社名】                    フリージア・マクロス株式会社
      【英訳名】                    FREESIA    MACROSS    CORPORATION
      【代表者の役職氏名】                    代表取締役社長　　奥山　一寸法師
      【本店の所在の場所】                    東京都千代田区神田東松下町17番地
      【電話番号】                    03－6635－1833(代)
      【事務連絡者氏名】                    会計責任者　浅井　賢司
      【最寄りの連絡場所】                    東京都千代田区神田東松下町17番地
      【電話番号】                    03－6635－1833(代)
      【事務連絡者氏名】                    会計責任者　浅井　賢司
      【縦覧に供する場所】                    株式会社東京証券取引所
                         (東京都中央区日本橋兜町２番１号)
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                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
     １【有価証券報告書の訂正報告書の提出理由】
      　平成28年６月28日に提出いたしました第73期（自　平成27年４月１日　至　平成28年３月31日）有価証券報告書の記
      載事項の一部に誤りがありましたので、これを訂正するため有価証券報告書の訂正報告書を提出するものであります。
      　なお、訂正後の連結財務諸表については、清流監査法人により監査を受けており、その監査報告書を添付しておりま
      す。
     ２【訂正事項】

       第一部　企業情報
        第５　経理の状況
          ２　監査証明について
          １　連結財務諸表等
           (1）連結財務諸表
            注記事項
             関連当事者情報
     ３【訂正箇所】

      　訂正箇所は＿＿＿線で示しております。
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                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
     第一部【企業情報】
     第５【経理の状況】
      ２　監査証明について
     　　（訂正前）
       　当社は、金融商品取引法第193条の２第１項の規定に基づき、連結会計年度（平成27年４月１日から平成28年３月
       31日まで）の連結財務諸表及び事業年度（平成27年４月１日から平成28年３月31日まで）の財務諸表について、清流
       監査法人による監査を受けております。
     　　（訂正後）

       　当社は、金融商品取引法第193条の２第１項の規定に基づき、連結会計年度（平成27年４月１日から平成28年３月
       31日まで）の連結財務諸表及び事業年度（平成27年４月１日から平成28年３月31日まで）の財務諸表について、清流
       監査法人による監査を受けております。
        なお、金融商品取引法第24条の２第１項の規定に基づき、有価証券報告書の訂正報告書を提出しておりますが、訂
       正後の連結財務諸表について、清流監査法人により監査を受けております。
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                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
      １【連結財務諸表等】
       (1)【連結財務諸表】
        【注記事項】
         【関連当事者情報】
     　　（訂正前）
          １　関連当事者との取引
           (1)  連結財務諸表提出会社と関連当事者との取引
            前連結会計年度（自　平成26年４月１日　至　平成27年３月31日）
                               議決権等の
                      資本金又
           会社等の名称               事業の内容     所有(被所     関連当事者           取引金額         期末残高
       種類           所在地    は出資金                    取引の内容           科目
           又は氏名               又は職業     有)割合     との関係
                                               （千円）         （千円）
                      （千円）
                               （％）
       役員
           奥山               当社代表
       及び                             債務被保証     債務被保証
                   －    －        被所有0.2    %             212,451      －     －
           一寸法師               取締役
      その近親者
            当連結会計年度（自　平成27年４月１日　至　平成28年３月31日）

                               議決権等の
                      資本金又
                               所有(被所                取引金額         期末残高
           会社等の名称               事業の内容          関連当事者
       種類           所在地    は出資金                    取引の内容           科目
                               有)割合
           又は氏名               又は職業          との関係           （千円）         （千円）
                      （千円）
                               （％）
       役員
           奥山               当社代表
       及び           －    －        被所有0.2    % 債務被保証     債務被保証      174,610      －     －
           一寸法師               取締役
      その近親者
     　　（訂正後）

          １　関連当事者との取引
           (1)  連結財務諸表提出会社と関連当事者との取引
            前連結会計年度（自　平成26年４月１日　至　平成27年３月31日）
                               議決権等の
                      資本金又
           会社等の名称               事業の内容     所有(被所     関連当事者           取引金額         期末残高
       種類           所在地    は出資金                    取引の内容           科目
           又は氏名               又は職業     有)割合     との関係           （千円）         （千円）
                      （千円）
                               （％）
       役員
           奥山               当社代表
       及び                             債務被保証     債務被保証
                   －    －         被所有0.2                212,451      －     －
           一寸法師               取締役
      その近親者
                                         仕入代行収入       88,631
                                         仕入代行債権
                                                   受取手形及
                                                551,543
                                                          4,000
                                         計上
                                                   び売掛金
                                    仕入代行先
                                         仕入代行債権
           中江建設工業      東京都
                                                551,543
                      30,000    舗装工事       －   預け金の計
                                         回収
           株式会社      杉並区
                                    上精算
                                         預け金の計上
                                                30,000     －     －
                                         等
                                         預け金の回収
                                                30,000     －     －
                                         等
                                         仕入代行収入        309
     役員及びその
                                         仕入代行債権          受取手形及
     近親者が議決
                                                33,742
                                                           334
                                         計上
                                                   び売掛金
     権の過半数を
           セイナンコン               コンクリー          仕入代行先
                                         仕入代行債権
                 岩手県
     所有している                                           33,408
           クリート株式           10,000    ト二次製品       －   前受金の受
                                         回収
                 盛岡市
     会社（当該会
           会社               の製造販売          領
                                         前受金の受領
     社の子会社含                                           13,954    その他流動
                                         等
     む）                                              負債（前受      11,294
                                         前受金の精算
                                                2,659   金）
                                         等
                                         仕入代行収入       4,770
                                         仕入代行債権
                                                176,873
                                                     －     －
                                         計上
           夢みつけ隊株      東京都         通信・販売          仕入代行先     仕入代行債権
                      534,204         被所有2.6                176,873
           式会社      新宿区         事業等          資産の取得     回収
                                         株式の購入
                                                63,400
                                                     －     －
                                         代金の支払       63,400
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                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
                               議決権等の
                      資本金又
           会社等の名称               事業の内容     所有(被所     関連当事者           取引金額         期末残高
       種類           所在地    は出資金                    取引の内容           科目
           又は氏名               又は職業     有)割合     との関係           （千円）         （千円）
                      （千円）
                               （％）
                                         仕入代行収入       15,764
                                         仕入代行債権
                                                357,549
                                                     －     －
                                         計上
                                         仕入代行債権
                                                362,694
                                         回収
                                    仕入代行先
           若松コンク               コンクリー
                 秋田県                   預け金の計     預け金の計上
           リート株式会           50,000    ト二次製品       －                5,000
                 大館市                   上精算     等
           社               の製造販売
                                                     －     －
                                    資金の借入     預け金の回収
                                                5,000
                                         等
                                         資金の借入等       17,000
                                                     －     －
                                         資金の返済等       17,000
                                                   その他流動
                                         前受金の受領
                                                   負債（前受
                                                11,000         11,000
                                         等
                                                   金）
                                    前受金の受
                                         預り金の計上
                                    領
                                                63,244
                          コンクリー               等
           若松商工株式      秋田県                   資金の出入
                                                     －     －
                      50,000    ト二次製品       －         預り金の精算
           会社      大館市                   金
                                                63,244
                          の製造販売               等
                                    預り金の計
                                         一時資金の受
                                    上精算            25,855
                                         領等
                                                     －     －
                                         一時資金の返
                                                26,512
                                         還等
                                         仕入代行収入        775
                                         仕入代行債権
                                                   受取手形及
                                                84,539
                                                           954
                                         計上          び売掛金
                                         仕入代行債権
                                                85,000
                                         回収
                                         預け金の計上
                                    仕入代行先
                                                80,000
                                         等
                                    預け金の計
     役員及びその
                                                     －     －
                          土木建築及
                                         預け金の精算
           前川建設株式      東京都                   上精算
     近親者が議決
                                                80,000
                      50,000    び関連工事       －
                                         等
           会社      墨田区                   預り金の計
     権の過半数を
                          請負
                                    上精算
     所有している
                                         資金の貸付等       15,000
                                    資金の貸付
     会社（当該会
                                                     －     －
     社の子会社含
                                         資金の回収等
                                                15,000
     む）
                                         預り金の計上
                                                74,000
                                         等
                                                     －     －
                                         預り金の精算
                                                74,000
                                         等
                                         仕入代行収入        932
                                         仕入代行債権
                                                   受取手形及
                                                101,712
                                                           611
                                         計上
                                                   び売掛金
                                         仕入代行債権
                                                101,101
                                         回収
                                         預け金の計上
                                    仕入代行先
                                                345,368
                                         等
                                    預け金の計
                                                     －     －
           株式会社安藤      秋田県         鉄骨建築総          上精算     預け金の精算
                                                345,368
                      20,000          －
                                         等
           鉄工建設      能代市         合工事請負          資金の貸付
                                    前受金の受
                                         資金の貸付等      134,580
                                    領精算
                                                     －     －
                                         資金の回収等      134,580
                                         前受金等の受
                                                   その他流動
                                                20,734
                                         領等
                                                   負債（前受
                                                          4,890
                                         前受金等の精
                                                15,844    金）
                                         算等
                                         預り金の計上
           株式会社ピ                                        その他流動
                                                21,796
                 福島県                   預り金の計     等
                                                   負債（預り
           コイドラゴ            1,000   断熱工事等       －                          272
                 福島市                   上精算     預り金の精算
           ン                                     21,524    金）
                                         等
                                         仕入代行収入
                                                 281
           飛松建設株      神奈川県         土木関連工               仕入代行債権          受取手形及
                                                10,438
                      20,000          －   仕入代行先                      1,338
                                         計上
           式会社      藤沢市         事請負                          び売掛金
                                         仕入代行債権
                                                9,099
                                         回収
                                  5/25




                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
                               議決権等の
                      資本金又
           会社等の名称               事業の内容     所有(被所     関連当事者           取引金額         期末残高
       種類           所在地    は出資金                    取引の内容           科目
           又は氏名               又は職業     有)割合     との関係           （千円）         （千円）
                      （千円）
                               （％）
                                         仕入代行収入       1,322
                                         仕入代行債権
                                                   受取手形及
                                                144,311
                                                         12,861
                                         計上
                                                   び売掛金
                                         仕入代行債権
                                                131,450
                                         回収
                                         資金の借入等       11,000
                                    仕入代行先
                          コンクリー          預け金の計                 －     －
           セイナン工業      青森県
                                         資金の返済等
                                                11,000
                      10,000    ト二次製品       －   上精算
           株式会社      上北郡
                          の製造販売          前受金等の
                                         預け金の計上
                                                51,799
                                    受領
                                         等
                                                     －     －
                                         預け金の精算
                                                51,799
                                         等
                                         前受金等の受
                                                117,723    その他流動
                                         領等
                                                   負債（前受
                                                          1,717
                                         前受金等の精
                                                120,624    金等）
                                         算等
                                         立替金の請求       26,134    その他流動
           株式会社クラ      東京都         衣料品の製          立替金の返
                                                   資産（立替
                      50,000          －                          611
                                         立替金の回収
           ヴィス      千代田区         造販売          還請求
                                                27,775
                                                   金）
                                         等
                                         仕入代行収入        176
                                         仕入代行債権
                                                19,241
                                                     －     －
                                         計上
     役員及びその
                                         仕入代行債権
                                                19,241
     近親者が議決                               仕入代行先
                                         回収
                                    預け金の計
     権の過半数を
                                         預け金の計上
           新潟高圧工業      新潟県         建設材の製
                                                12,394
     所有している                 10,000          －   上精算
           株式会社      西浦区         造販売               等
                                                     －     －
                                    前受金等の
     会社（当該会
                                         預け金の精算
                                                12,394
                                    受領精算
     社の子会社含
                                         等
     む）
                                         前受金等の受
                                                51,932
                                         領等
                                                     －     －
                                         前受金等の精
                                                53,816
                                         算等
                                         仕入代行収入        301
           ファーストカ
                                         仕入代行債権
                 東京都         マンション
           ルデア株式会                         仕入代行先            11,194
                      68,020          －                     －     －
                                         計上
                 千代田区         建築事業
           社
                                         仕入代行債権
                                                11,194
                                         回収
           イーハウス建
                                         未払金の計上
                                                 689
                 東京都         確認検査機
           築センター株                         未払先               未払金
                      23,000          －                         12,026
                 千代田区         関
                                         未払金の支払       12,000
           式会社
                                         一時的な資金
                                                10,000
                                         の支出
                                                     －     －
                                         一時出金額の
                                                10,000
           プロデュース      東京都         結婚式の企          資金の出入     解消
                        100         －
           株式会社      千代田区         画運営          金     一時資金の受
                                                51,000
                                         領
                                                     －     －
                                         一時資金の返
                                                51,000
                                         還
                                    資金の借入     賃貸料の計上       28,721
           マツヤハウジ      東京都         不動産販売
                      100,000           －                     －     －
           ング株式会社      千代田区         及び管理
                                    賃貸先     賃貸料の受領
                                                29,221
     取引条件及び取引条件の決定方針等
     （注1）取引金額には消費税等は含まれておらず、期末残高には消費税等が含まれております。
     （注2）価格その他の取引条件は、市場実勢を参考に交渉の上で決定しております。
     （注3）資金の貸付については、基本的に市場金利を勘案し、利率を合理的に決定しております。ただし、一部の貸付金
        については、投資・流通サービスの事業全体を総合的に判断して、無利息としております。
     （注4）銀行借入等に対して債務保証を受けており、取引金額は保証債務残高を記載しております。なお、保証料の支払
        は行っておりません。
     （注5）仕入代行については、業務内容等を勘案し、両者協議の上、取引条件を決定しております。
     （注6）資金の借入については、基本的に市場金利を勘案して、利率を合理的に決定しております。ただし、一部の借入
        金については、投資・流通サービスの事業全体を総合的に判断して、無利息となっております。
                                  6/25




                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
            当連結会計年度（自　平成27年４月１日　至　平成28年３月31日）
                               議決権等の
                      資本金又
           会社等の名称               事業の内容     所有(被所     関連当事者           取引金額         期末残高
       種類           所在地    は出資金                    取引の内容           科目
           又は氏名               又は職業     有)割合     との関係           （千円）         （千円）
                      （千円）
                               （％）
       役員
           奥山               当社代表
       及び           －    －         被所有0.2     債務被保証     債務被保証      174,610      －     －
           一寸法師               取締役
      その近親者
                                         仕入代行収入
                                                85,696
                                         仕入代行債権
                                                   受取手形及
                                                533,276
                                                          4,000
                                         計上
                                                   び売掛金
                                         仕入代行債権
                                                533,276
                                         回収
                                    仕入代行先
           中江建設工業      東京都                   資金の貸付
                                         資金の貸付等       40,000
                      30,000    舗装工事       －
           株式会社      杉並区                   資金の出入
                                                     －     －
                                    金
                                         資金の回収等
                                                40,000
                                         一時資金の受
                                                40,000
                                         領
                                                     －     －
                                         一時資金の返
                                                40,000
                                         還
                                         仕入代行収入       3,143
                                         仕入代行債権
                                                   受取手形及
                                                342,840
                                                          4,882
                                         計上
                                                   び売掛金
                                         仕入代行債権
                                                338,291
                                         回収
                                         資金の貸付等       32,000
                                    仕入代行先
                                                     －     －
                                    資金の貸付
                                         資金の回収等
                                                32,000
                                    前受金の受
           セイナンコン               コンクリー
                 岩手県                   領
                                         前受金の受領       81,898
           クリート株式           10,000    ト二次製品       －
                 盛岡市                   資金の出入
                                                     －     －
           会社               の製造販売
                                    金
                                         前受金の精算       93,192
                                    預り金の計
                                         一時資金の受
                                    上精算
                                                48,000
                                         領
                                                     －     －
                                         一時資金の返
                                                48,000
                                         還
                                         預り金の計上       24,809
                                                     －     －
     役員及びその
                                         預り金の精算
                                                24,809
     近親者が議決
                                         等
     権の過半数を
     所有している
                                         仕入代行収入       2,994
     会社（当該会
                                         仕入代行債権
                                                   受取手形及
                                                159,168
     社の子会社含                                                     2,579
                                         計上
                                                   び売掛金
     む）
           夢みつけ隊株      東京都         通信・販売          仕入代行先     仕入代行債権
                      534,204         被所有2.6                156,589
           式会社      新宿区         事業等          資金の貸付     回収
                                         資金の貸付等
                                                15,000
                                                     －     －
                                         資金の回収等       15,000
                                         仕入代行収入       19,761
           若松コンク               コンクリー
                                         仕入代行債権
                 秋田県                                  受取手形及
                                                448,186
           リート株式会           50,000    ト二次製品       －   仕入代行先                     15,497
                                         計上
                 大館市                                  び売掛金
           社               の製造販売
                                         仕入代行債権
                                                432,689
                                         回収
                                         前受金の受領       8,913
                                         前受金の精算
                                                11,000    その他流動
                                    前受金の受
                                                   負債（前受
                                                          8,913
                                    領     一時資金の受
                                                15,000
                          コンクリー                          金）
                                         領
           若松商工株式      秋田県                   資金の出入
                      50,000    ト二次製品       －
                                         一時資金の返
           会社      大館市                   金
                                                15,000
                          の製造販売
                                         還
                                    預り金の計
                                    上精算
                                         預り金の計上       53,138    その他流動
                                                   負債（預り      2,573
                                         預り金の精算
                                                50,565    金）
                                         等
                                         仕入代行収入        975
                                         仕入代行債権
                                                   受取手形及
                                                106,442
                                                          1,596
                                         計上
                                                   び売掛金
                          土木建築及          仕入代行先
                                         仕入代行債権
           前川建設株式      東京都
                                                105,800
                      50,000    び関連工事       －   立替金の請
                                         回収
           会社      墨田区
                          請負          求返還
                                         立替金の請求      249,000
                                                     －     －
                                         立替金の回収
                                                249,000
                                         等
                                  7/25



                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
                               議決権等の
                      資本金又
           会社等の名称               事業の内容     所有(被所     関連当事者           取引金額         期末残高
       種類           所在地    は出資金                    取引の内容           科目
           又は氏名               又は職業     有)割合     との関係           （千円）         （千円）
                      （千円）
                               （％）
                                         立替金の請求
                                                202,913
                                         等
                                                     －     －
                                    立替金の請
                                         立替金の回収
                                                202,913
           株式会社安藤      秋田県         鉄骨建築総          求回収
                                         等
                      20,000          －
           鉄工建設      能代市         合工事請負          前受金の計
                                         前受金の計上       17,310
                                    上返還
                                                     －     －
                                         前受金の返還
                                                22,200
                                         一時資金の受
                                                10,000
           株式会社ピコ      福島県                   資金の出入     領
                       1,000   断熱工事等       －                     －     －
           イドラゴン      福島市                   金     一時資金の返
                                                10,000
                                         還
                                         仕入代行収入         34
                                         仕入代行債権
                                                   受取手形及
                                                1,266
                                                           374
                                         計上
                                                   び売掛金
                                    仕入代行先
                                         仕入代行債権
           飛松建設株式      神奈川県         土木関連工
                                                2,230
                      20,000          －   資金の出入
                                         回収
           会社      藤沢市         事請負
                                    金
                                         一時資金の受
                                                25,000
                                         領
                                                     －     －
                                         一時資金の返
                                                25,000
                                         還
                                                   その他流動
                                         前受金の受領       20,000
                                                   負債（前受      5,000
     役員及びその
                                    前受金の受
                                         前受金の精算       15,000    金）
     近親者が議決
           笠間工業株式      神奈川県         土木関連工          領
                      25,000          －
     権の過半数を
                                         一時資金の受
           会社      横浜市         事請負          資金の出入
                                                30,000
     所有している
                                         領
                                    金
                                                     －     －
     会社（当該会
                                         一時資金の返
                                                30,000
     社の子会社含
                                         還
     む）
                                         資金の貸付等       18,000    その他流動
                                                   資産（短期      8,000
                                         資金の回収等       10,000
           株式会社プレ      埼玉県                   資金の貸付
                                                   貸付金）
                          結婚式の企
           ミアウェディ      さいたま                   資金の出入
                       2,000          －
                                         一時資金の受
                          画運営
           ングバンク      市                   金            25,000
                                         領
                                                     －     －
                                         一時資金の返
                                                25,000
                                         還
                                         仕入代金等の
                                                   その他流動
           株式会社                                     81,422
                 東京都         衣料製品の               立替
                                                   資産（立替
           フォー・アン           49,000          －   仕入代行先                      6,902
                 渋谷区         製造販売               仕入代金等の
           ド・コレー                                     75,000    金）
                                         回収
                                         一時資金の受
                                                15,000
           東邸管理株式      東京都         不動産の管          資金の出入     領
                      35,000          －                     －     －
           会社      千代田区         理、賃貸等          金     一時資金の返
                                                15,000
                                         還
                                         資金の借入等       10,000
                                                     －     －
                                         資金の返済等       10,000
           マツヤハウジ      東京都         不動産販売          資金の借入
                      100,000           －
           ング株式会社      千代田区         及び管理          賃貸先
                                         賃貸料の計上       27,000
                                                     －     －
                                         賃貸料の受領       29,160
     取引条件及び取引条件の決定方針等
     （注1）取引金額には消費税等は含まれておらず、期末残高には消費税等が含まれております。
     （注2）価格その他の取引条件は、市場実勢を参考に交渉の上で決定しております。
     （注3）資金の貸付については、基本的に市場金利を勘案し、利率を合理的に決定しております。ただし、一部の貸付金
        については、投資・流通サービスの事業全体を総合的に判断して、無利息としております。
     （注4）銀行借入等に対して債務保証を受けており、取引金額は保証債務残高を記載しております。                                              なお、保証料の支払
        は行なっておりません。
     （注5）仕入代行については、業務内容等を勘案し、両者協議の上、取引条件を決定しております。
     （注6）資金の借入については、基本的に市場金利を勘案して、利率を合理的に決定しております。ただし、一部の借入
        金については、投資・流通サービスの事業全体を総合的に判断して、無利息となっております。
                                  8/25





                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
           (2)  連結財務諸表提出会社の連結子会社と関連当事者との取引
            （ア）連結財務諸表提出会社の非連結子会社及び関連会社等
     　　（訂正前）
               記述なし
     　　（訂正後）

             前連結会計年度（自　平成26年４月１日　至　平成27年３月31日）
                               議決権等の
           会社等の名称          資本金又    事業の内容     所有（被所     関連当事者           取引金額         期末残高
       種類           所在地                        取引の内容           科目
           又は氏名          は出資金    又は職業     有）割合     との関係
                                               （千円）         （千円）
                               （％）
           Stensele    Sag
                                                   その他流動
                                         業務委託費       59,937
                 スウェー      1,000   住宅関連事
           i Storuman                      100  業務委託先               資産（前渡      63,793
                                         業務委託費の
                 デン         業
                       千SEK
                                                34,377
                                                   金）
           AB
                                         支払
                                         商品の売上
                                                65,431
                                         役務収益の計
                                                   受取手形及
                                                6,300
                                                          5,905
                                         上
                                                   び売掛金
                                         売掛金の回収
                                                77,247
                                         等
     非連結子会社
                                         商品の仕入       64,405
           クイックサン                         得意先
                                                     －     －
                 東京都      9,000   モニターの               買掛金の支払
           プロダクツ株                       100  仕入先            69,558
                 千代田区      千円   仕入販売               等
           式会社                         資金の貸付
                                         人件費等の立
                                                19,383    その他流動
                                         替
                                                   資産（立替      1,453
                                         立替金の回収
                                                19,379    金）
                                         等
                                                   その他流動
                                         資金の貸付等       30,660
                                                   資産（短期      23,160
                                         資金の回収等       7,500
                                                   貸付金）
     取引条件及び取引条件の決定方針等
     （注1）取引金額には消費税等は含まれておらず、期末残高には消費税等が含まれております。
     （注2）価格その他の取引条件は、市場実勢を参考に交渉の上で決定しております。
     （注3）資金の貸付については、基本的に市場金利を勘案して、利率を合理的に決定しております。ただし、一部の貸付
        金については、投資・流通サービスの事業全体を総合的に判断して、無利息としております。
     （注4）業務委託については、業務内容等を勘案し、両者協議の上、取引条件を決定しております。
             当連結会計年度（自　平成27年４月１日　至　平成28年３月31日）

                               議決権等の
                               所有（被所                取引金額         期末残高
           会社等の名称          資本金又    事業の内容          関連当事者
       種類           所在地                        取引の内容           科目
                               有）割合
           又は氏名          は出資金    又は職業          との関係           （千円）         （千円）
                               （％）
                                         業務委託費の
                                                54,227
                                         計上等
           Stensele    Sag
                                                   その他流動
                 スウェー      1,000   住宅関連事          業務委託先
           i Storuman                                       資産（前渡
                                  100       原材料の購入       15,129         28,673
                 デン      千SEK   業          役員の兼任
                                                   金）
           AB
                                         業務委託費の
                                                36,381
                                         支払等
                                                   その他流動
                                         資金の貸付等
                                                13,598
                                                   資産（短期
                                                         26,558
                                         資金の回収等       10,200
                                                   貸付金）
                                         商品の売上       73,674
                                                   受取手形及
     非連結子会社
                                                         23,160
                                         売掛金の回収
                                                   び売掛金
                                                62,330
                                    得意先
                                         等
           クイックサン
                 東京都      9,000   モニターの          資金の貸付
           プロダクツ株
                                  100
                                         商品の仕入
                                                57,697
                 千代田区      千円   仕入販売          立替金の計
           式会社
                                    上精算
                                         買掛金の支払
                                                62,312
                                                     －     －
                                         等
                                         人件費等の立
                                                18,870
                                         替
                                                   その他流動
                                         立替金の回収
                                                   資産（立替
                                                18,896          1,427
                                         等
                                                   金）
     取引条件及び取引条件の決定方針等
     （注1）取引金額には消費税等は含まれておらず、期末残高には消費税等が含まれております。
     （注2）価格その他の取引条件は、市場実勢を参考に交渉の上で決定しております。
     （注3）資金の貸付については、基本的に市場金利を勘案して、利率を合理的に決定しております。ただし、一部の貸付
        金については、投資・流通サービスの事業全体を総合的に判断して、無利息としております。
     （注4）業務委託については、業務内容等を勘案し、両者協議の上、取引条件を決定しております。
                                  9/25



                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
            （イ）連結財務諸表提出会社の役員及び個人主要株主等
     　　（訂正前）
            連結財務諸表提出会社の役員及び個人主要株主等
            前連結会計年度（自　平成26年４月１日　至　平成27年３月31日）
                               議決権等の
                     資本金又
                               所有（被所                取引金額          期末残高
           会社等の名称               事業の内容          関連当事者
       種類          所在地    は出資金                    取引の内容            科目
           又は氏名               又は職業     有）割合     との関係           （千円）          （千円）
                     （千円）
                               （％）
                          当社代表

           奥山一寸法師       －    －        被所有0.2    % 債務被保証     債務被保証       431,978     －     －
                          取締役
                                         債務被保証       196,663      －     －

                         当社取締役
           佐々木ベジ       －    －        被所有0.6    % 債務被保証
                           会長
                                         社債に対する
                                                20,000     －     －
     役員及びそ
                                         債務被保証
     の近親者
           奥山治郎       －    －     －   被所有0.1    % 債務被保証     債務被保証       802,381     －     －
           奥山一寸法師

           佐々木ベジ                         債務被保証     債務被保証
                  －    －     －     －                387,000      －     －
           奥山治郎
     役員及びそ
                                         保証金の返還       160,000      －     －
     の近親者が
           ファーストカ
                 東京都         住宅関連
     議決権の過
                                         前渡金の支払       332,908     前渡金     351,000
           ルデア株式会           68,020          －   役員の兼任
                 千代田区          事業
     半数を所有
           社
                                         販売用不動産
     している会
                                               1,129,550      －
                                                          －
                                         の購入
     社（当該会
     社の子会社
                                         土地の購入       293,187     未払金     247,417
           マツヤハウジ      東京都         住宅関連
                     100,000           －   役員の兼任
     含む）
           ング株式会社      千代田区          事業
                                         前渡金の支払       349,013     前渡金     349,013
     取引条件及び取引条件の決定方針等
     （注1）取引金額には消費税等は含まれておらず、期末残高には消費税等が含まれております。
     （注2）    奥山治郎は当社代表取締役奥山一寸法師、当社取締役会長佐々木ベジの二親等以内の親族であります。
        また、当社子会社フリージアハウス㈱の代表取締役であります。
     （注3）    価格その他の取引条件は、市場実勢を参考に交渉の上で決定しております。
     （注4）銀行借入、社債に対して               債務保証を受けており、取引金額は保証債務残高を記載しております。なお、保証料の
        支払は行っておりません。
     （注5）マツヤハウジング㈱は、当社取締役会長が代表取締役であります。
                                 10/25









                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
            当連結会計年度（自　平成27年４月１日　至　平成28年３月31日）
                               議決権等の
                     資本金又
           会社等の名称               事業の内容     所有（被所     関連当事者           取引金額          期末残高
       種類          所在地    は出資金                    取引の内容            科目
                               有）割合
           又は氏名               又は職業          との関係           （千円）          （千円）
                     （千円）
                               （％）
                          当社代表

           奥山一寸法師       －    －        被所有0.2    % 債務被保証     債務被保証      1,112,611      －     －
                          取締役
                         当社取締役
           佐々木ベジ       －    －        被所有0.6    % 債務被保証     債務被保証       158,731      －     －
                           会長
     役員及びそ
     の近親者
           奥山治郎                         債務被保証     債務被保証
                  －    －     －   被所有0.1    %             810,958     －     －
           奥山一寸法師                              債務被保証       306,000      －     －

           佐々木ベジ       －    －     －     －    債務被保証     社債に対する
           奥山治郎                              債務被保証
                                                10,000     －     －
                                         資金の貸付       500,000    短期貸付金     500,000
           ファーストカ
                 東京都         住宅関連
           ルデア株式会           68,020          －   役員の兼任
                                         販売用不動産
                 千代田区          事業
           社
                                         の購入       351,000      ー     －
     役員及びそ
     の近親者が
                                         未払金等
     議決権の過
                                         の支払       343,326      －     －
           マツヤハウジ      東京都         住宅関連
     半数を所有
                                   役員の兼任
                     100,000           －
           ング株式会社      千代田区          事業
                                         販売用不動産
     している会
     社（当該会
                                         の購入       220,000      －     －
     社の子会社
     含む）
                                         業務委託費の
                 東京都
           夢みつけ隊           534,204    通販事業      －   役員の兼任             48,733     －     ー
                 新宿区
                                         支払
     取引条件及び取引条件の決定方針等

     （注1）取引金額には消費税等は含まれておらず、期末残高には消費税等が含まれております。
     （注2）    奥山治郎は当社代表取締役奥山一寸法師、当社取締役会長佐々木ベジの二親等以内の親族であります。
        また、当社子会社フリージアハウス㈱の代表取締役であります。
     （注3）    価格その他の取引条件は、市場実勢を参考に交渉の上で決定しております。
     （注4）資金の貸付については、市場金利を勘案して、利率を合理的に決定しております。
     （注5）銀行借入、社債に対して               債務保証を受けており、取引金額は保証債務残高を記載しております。なお、保証料の
        支払は行っておりません。
     （注6）マツヤハウジング㈱及び夢みつけ隊㈱は、当社取締役会長が代表取締役であります。
                                 11/25









                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
     　　（訂正後）
             前連結会計年度（自　平成26年４月１日　至　平成27年３月31日）
                               議決権等の
                     資本金又
           会社等の名称               事業の内容     所有（被所     関連当事者           取引金額          期末残高
                     は出資金
       種類          所在地                        取引の内容            科目
           又は氏名               又は職業     有）割合     との関係           （千円）          （千円）
                     （千円）
                               （％）
                                         債務被保証
                                                431,978      －     －
                         当社代表取          債務被保証
           奥山一寸法師
                  －    －         被所有0.2
                           締役         借入先
                                         資金の借入等           短期借入金
                                                50,000         50,000
                                         債務被保証       196,663      －     －
                                         社債に対する
                                   債務被保証            20,000     －     －
                                         債務被保証
                         当社取締役
           佐々木ベジ                         資金の出入
                  －    －         被所有0.6
     役員及びそ
                                         一時的な資金
                           会長
                                   金            29,319
     の近親者
                                         の支出
                                                     －     －
                                         一時出金額の
                                                29,319
                                         解消等
           奥山治郎       －    －     －    被所有0.1     債務被保証     債務被保証       802,381      －     －
           奥山一寸法師
           佐々木ベジ       －    －     －     －   債務被保証     債務被保証       387,000      －     －
           奥山治郎
                                         仕入代行収入        3,209
                                         仕入代行債権
                                                110,454
                                         計上
                                         仕入代行債権
                                                110,217
                                         回収
                                                   受取手形及
                                                           236
                                                   び売掛金
                                         役務収益       22,857
                                         製品の売上げ       11,771
                                   仕入代行先
                                         売掛金の回収
                                                37,211
                                   得意先
                                         等
           ファーストカ                         業務委託先
                 東京都         マンション
                                         業務委託費
                                                12,000     －     －
           ルデア株式会           68,020          －   マンション
                 千代田区         建築事業
           社                         の発注先
                                         未払費用の支
                                                17,100
                                   預り金の計
                                         払等
                                                   その他流動
                                   上精算
                                         マンションの
                                               1,093,000     資産（前渡      351,000
                                         外注
                                                   金）
                                         工事代金の支
                                               1,128,000
                                         払
                                         保証金の返還
                                                160,000      －     －
                                         預り金の計上
                                                19,000
                                         等
     役員及びそ
                                                     －     －
                                         預り金の精算
     の近親者が
                                                45,453
                                         等
     議決権の過
     半数を所有
                                         土地の購入       293,187
     している会
                                                   未払金      247,877
     社（当該会
                                         業務委託費       52,600
     社の子会社
     含む）
                                   資産の取得     未払金の支払       88,727    その他流動
           マツヤハウジ      東京都         不動産販売
                     100,000           －   先                負債（未払      1,080
           ング株式会社      千代田区         及び管理               未払費用の支
                                   業務委託先
                                                17,918    費用）
                                         払等
                                                   その他流動
                                         前渡金の支払       359,500
                                                   資産（前渡
                                                         349,013
                                         前渡金の精算       10,486    金）
                                         役務収益
                                                9,600
                                                   受取手形及
                                                           864
                                         売掛金の回収           び売掛金
                                                11,545
                                         等
           夢みつけ隊株      東京都         通信・販売          得意先
                     534,204         被所有2.6
           式会社      新宿区         事業等          業務委託先
                                         業務委託費       29,400    その他流動
                                                   負債（未払      33,696
                                         未払費用の支
                                                21,857    費用）
                                         払等
                                                   その他流動
           若松コンク               コンクリー               業務委託費       12,000
                 秋田県
           リート株式会           50,000    ト二次製品       －   業務委託先                負債（未払      1,080
                                         未払費用の支
                 大館市
                                                12,870
           社               の製造販売                          費用）
                                         払等
                                         預り金の計上
                                                   その他流動
           セイナンコン               コンクリー                      106,606
                 岩手県                   預り金の計     等
                                                   負債（預り
           クリート株式           10,000    ト二次製品       －                         86,180
                 盛岡市                   上精算     預り金の精算
           会社               の製造販売                       20,426    金）
                                         等
                                 12/25




                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
                               議決権等の
                     資本金又
                               所有（被所                取引金額          期末残高
           会社等の名称               事業の内容          関連当事者
       種類          所在地    は出資金                    取引の内容            科目
                               有）割合
           又は氏名               又は職業          との関係           （千円）          （千円）
                     （千円）
                               （％）
                                         役務収益       24,000
                                                   受取手形及
                                                         10,800
                                         売掛金の回収
                                                   び売掛金
                                                15,120
                                         等
                                         業務委託費           その他流動
                                                68,408
                                                   負債（未払
                                                          1,483
                                         未払費用の支
                                                79,315    費用）
                                         払等
                                   得意先
                                                   支払手形及
                                         外注費       177,715
                                   業務委託先
                                                   び買掛金
           株式会社シゲ      大阪府         地盤改良工
                                   外注先                      4,347
                      50,000          －
                                         工事未払金の           （工事未払
           ムラ建設      茨木市         事等
                                                266,815
                                   預り金の計
                                         支払等           金）
                                   上精算
                                         預り金の計上
                                                11,678    その他流動
                                         等
                                                   負債（預り      1,814
                                         預り金の精算
                                                13,504    金）
                                         等
                                         材料費等の立
                                                   その他流動
                                                44,236
                                         替
                                                   資産（立替
                                                          3,822
                                         立替金の回収
                                                41,121    金）
                                         等
                                         仕入代行収入
                                                9,141
                                         仕入代行債権
                                                192,707
                                         計上
                                         仕入代行債権           受取手形及
                                                192,707
                                                          2,057
                                         回収
                                   仕入代行先                び売掛金
           中江建設工業      東京都                   得意先
                                         役務収益       22,857
                      30,000    舗装工事       －
           株式会社      杉並区                   預り金の計
                                         売掛金の回収
                                   上精算
                                                24,628
     役員及びそ
                                         等
     の近親者が
                                         預り金の計上
                                                54,230
     議決権の過
                                         等
                                                     －     －
     半数を所有
                                         預り金の精算
                                                54,230
     している会
                                         等
     社（当該会
                                                   その他固定
           株式会社アサ      東京都         プリント基
     社の子会社
                                                   負債（預り
                      20,000          －   賃貸先     保証金の受領       13,000         13,000
           ヒイーシー      大田区         板製造販売
     含む）
                                                   保証金）
                                         役務収益       11,428
                                                     －     －
                                         売掛金の回収
                                                12,342
                                         等
                                         資金の借入等       35,000
                                                     －     －
                                         資金の返済等       35,000
                                   得意先
                                   借入先
                                         預り金の計上
                                                80,035
                                   預り金の計
                                         等
           株式会社ピコ      福島県
                                                     －     －
                      1,000   断熱工事等       －   上精算
                                         預り金の精算
           イドラゴン      福島市
                                                80,035
                                   外注先
                                         等
                                   材料有償支
                                                   支払手形及
                                         外注費       37,147
                                   給先
                                                   び買掛金
                                                           993
                                                   （工事未払
                                         工事未払金の
                                                42,108
                                         支払           金）
                                         材料費の支給
                                                   その他流動
                                                54,597
                                         等
                                                   資産（未収
                                                          9,357
                                         未収入金の回
                                                78,509    入金）
                                         収等
                                         預り金の計上
                         コンクリー                      238,852
           若松商工株式      秋田県                   預り金の計     等
                      50,000    ト二次製品       －                     －     －
           会社      大館市                   上精算     預り金の精算
                         の製造販売                      250,438
                                         等
                 秋田県                        役務収益       11,428
           秋田ハウス株               建築設計請
                 由利本庄     70,500          －   得意先                  －     －
                                         売掛金の回収
           式会社               負等
                                                13,255
                 市
                                         等
                                 13/25






                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
                               議決権等の
                     資本金又
                               所有（被所                取引金額          期末残高
           会社等の名称               事業の内容          関連当事者
       種類          所在地    は出資金                    取引の内容            科目
                               有）割合
           又は氏名               又は職業          との関係           （千円）          （千円）
                     （千円）
                               （％）
                                         保証金の受領       14,500    その他固定
                         プリント基                          負債（預り      14,500
           株式会社アサ      東京都                   賃貸先
                                         業務委託費        3,135
                         板の製造販
                      10,000          －                   保証金）
           ヒエース      大田区                   業務委託先
                         売
                                                   支払手形及
                                         買掛金の支払
                                                4,624         11,517
                                                   び買掛金
                                         仕入代行収入        1,490
                                         仕入代行債権
                                                   受取手形及
                                                150,632
                                                          1,108
                                         の計上
                                                   び売掛金
                                         仕入代行債権
                                                150,632
                                         の回収
                                         預り金の計上
                                                615,766    その他流動
                                         等
                                                   負債（預り      2,525
                                         預り金の精算
                                                613,241    金）
                                   仕入代行先     等
                                   預り金の計     預け金の計上
                                                137,092
                                   上精算     等
                                                     －     －
                                   預け金の計     預け金の精算
                                                137,092
           株式会社安藤      秋田県         鉄骨建築総          上精算     等
                      20,000          －
           鉄工建設      能代市         合工事請負          資金の出入     一時的な資金
                                                32,350
                                   金     の支出等
                                                     －     －
                                   外注先     一時出金額の
                                                32,350
                                   貸付先     解消等
                                   借入先
                                         外注費           その他流動
                                                12,225
                                                   資産（短期
                                                         15,332
                                         工事未払金の
                                                13,203    貸付金）
                                         支払等
                                         資金の貸付等       203,082
                                                     －     －
                                         資金の回収等       187,750
     役員及びそ
     の近親者が
                                         資金の返済
                                                62,862
     議決権の過
                                         人件費等の立
     半数を所有
           イーハウス建                                     12,369    その他流動
     している会            東京都         確認検査機          立替請求返     替
           築センター株           23,000          －                   資産（立替      3,543
                 千代田区         関          還     立替金の回収
     社（当該会
           式会社
                                                9,341   金）
                                         等
     社の子会社
     含む）
                                         仕入代行収入         336
                                         仕入代行債権
                                                33,970
                                                     －     －
                                         計上
           飛松建設株式      神奈川県         土木関連工          仕入代行先     仕入代行債権
                      20,000          －                33,970
           会社      藤沢市         事請負          資金の借入     回収
                                         資金の借入等       215,000
                                                     －     －
                                         資金の返済等       215,000
                                         仕入代行収入
                                                1,166
                                         仕入代行債権
                                                117,927
                                                     －     －
                                         計上
                                         仕入代行債権
                                                117,927
                                         回収
                                   仕入代行先
                                         資金の貸付等       377,514    その他流動
                                   資金の貸付
                                                   資産（短期       591
                         土木関連及
           前川建設株式      東京都                   預け金の計
                                         資金の回収等       376,922    貸付金）
                         び関連工事
                      50,000          －
           会社      墨田区                   上精算
                         請負
                                         預け金の計上
                                   預り金の計
                                                52,485
                                         等
                                   上精算
                                                     －     －
                                         預け金の精算
                                                52,485
                                         等
                                         預り金の計上
                                                45,000
                                         等
                                                     －     －
                                         預り金の精算
                                                45,000
                                         等
           若松フュエル               コンクリー               燃料費等       26,567
                 秋田県
           サービス株式            5,000   ト二次製品       －   仕入先                未払金      58,376
                                         未払金の支払
                 大館市
                                                7,715
           会社               の製造販売
                                         等
                                 14/25





                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
                               議決権等の
                     資本金又
                               所有（被所                取引金額          期末残高
           会社等の名称               事業の内容          関連当事者
       種類          所在地    は出資金                    取引の内容            科目
                               有）割合
           又は氏名               又は職業          との関係           （千円）          （千円）
                     （千円）
                               （％）
                                         人件費等の立
                                                40,470
                                         替
                                                     －     －
                                         立替金の回収
                                                40,470
                                         等
                                   立替請求返     預り金の計上
                                                40,000
                                         等
                                   還
                                                     －     －
                                         預り金の精算
           株式会社プレ                         預り金の計
                 埼玉県さ         結婚式の企                       40,000
           ミアウェディ            2,000          －   上精算     等
                 いたま市         画運営
           ングバンク                         保証金の差                その他固定
                                   入先       －       －  資産（差入      80,000
                                   賃貸人                保証金）
                                         賃借料       18,000    その他流動
                                                   負債（未払      1,620
                                         賃借料の支払
                                                19,844    費用）
                                         い等
                                         役務収益        2,520
           フリージア不      東京都         不動産の仲
                      30,000          －   得意先     賃貸料        4,230     －     －
           動産株式会社      千代田区         介管理
                                         売掛金の回収
                                                11,361
                                                   その他流動
           医療法人財団      東京都                        工事代金の受
                      －   病院の経営       －   工事請負先            16,625    負債（預り      16,625
           フリージア会      千代田区                        領
                                                   金）
                                         業務委託費
                                                1,200
                                                   その他流動
           津軽フリージ
                 青森県         木材の共同          業務委託先
           ア木材加工協           －          －        賃借料        9,121   負債（未払       108
                 北津軽郡         加工          賃借先
           同組合                                         費用）
                                         未払費用の支
                                                12,036
                                         払等
                                         預り金の計上
     役員及びそ
                                                   その他流動
                                                28,900
           東京産業育成      東京都         組合員の資          預り金の計     等
     の近親者が
                      －          －                   負債（預り      18,819
           事業協同組合      千代田区         材共同購買          上精算     預り金の精算
     議決権の過
                                                10,080    金）
                                         等
     半数を所有
     している会
                                         預け金の計上
                                                24,000
     社（当該会
           エンジン株式      東京都         海外玩具の          預け金の計     等
                      5,000          －                     －     －
     社の子会社
           会社      千代田区         輸入販売          上精算     預け金の精算
                                                24,000
     含む）
                                         等
                                         預け金の計上
                                                417,524
                                         等
                                                     －     －
                                         預け金の精算
                                   預け金の計            417,524
           笠間工業株式      神奈川県         土木関連工               等
                                   上精算
                      25,000          －
           会社      横浜市         事請負
                                   外注先     外注費
                                                60,000
                                                     －     －
                                         工事未払金の
                                                64,800
                                         支払等
                                         預り金の計上
                                                33,000     －     －
                                         等
                                         預り金の精算
           株式会社シー                         預り金の計
                                                33,000
                 東京都         内装工事の
                                         等
           アンドシー・           10,000          －   上精算
                 千代田区         施工
           プロ                         前渡  先   前渡金の支払       10,000     －     －
                                         前渡金の精算       45,000
                                         仕入代金等の
                                                60,003
           株式会社クラ      東京都         衣料品の製          立替請求返     立替
                      50,000          －                     －     －
           ヴィス      千代田区         造販売          還     立替金の回収
                                                60,301
                                         等
                                         仕入代行収入         181
                                         仕入代行債権
                                                18,338
                                                     －     －
                                         計上
           株式会社写測                         仕入代行先
                                         仕入代行債権
                 東京都
           コンサルタン               測量事業          預け金の計            18,338
                      10,000           ―
                                         回収
                 墨田区
           ト                         上精算
                                         預け金の計上
                                                17,278
                                         等
                                                     －     －
                                         預け金の精算
                                                17,278
                                         等
                                 15/25





                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
                               議決権等の
                     資本金又
                               所有（被所                取引金額          期末残高
           会社等の名称               事業の内容          関連当事者
       種類          所在地    は出資金                    取引の内容            科目
                               有）割合
           又は氏名               又は職業          との関係           （千円）          （千円）
                     （千円）
                               （％）
                                         資金の返済等       50,000     －     －
           株式会社日本               プリント基          資金の借入
                                         人件費等の立
                 神奈川県
                                                38,766
           オート技研工               板の製造販          人件費の立
                      10,000          －
                                         替
                 相模原市
           業               売          替先                  －     －
                                         未払費用の支
                                                57,990
                                         払等
                                         賃料の計上        6,000
           中村建設工業      青森県         土木及び建
                      10,000          －   賃貸先                  －     －
           株式会社      八戸市         築請負
                                         賃料の支払       13,423
                                         不動産の購入       218,920
                                                     －     －
                                         不動産代金等
                                   不動産の取
                                                219,000
                                         の支払
                 東京都                   得先
           株式会社写測           50,000    測量事業       －
                                         預り金の受領
                 墨田区                   預り金の受
                                                9,007
                                         等
                                   領返還
                                                     －     －
                                         預り金の返還
                                                57,350
                                         等
                                         資金の貸付等       14,704
           株式会社光栄      東京都                   貸付先
                      3,000   建設業者       －                     －     －
           システム      稲城市                   外注先
                                         外注費       16,626
                                         資金の貸付等       12,137
           株式会社光栄      東京都         機械加工の          貸付先
                      3,000          －                     －     －
           テック      稲城市         請負          外注先
                                         外注費       10,907
                                         工事代金の計
                                                16,321
                                         上
                                                     －     －
                                         完成工事未収
                                                17,733
                                         入金の回収等
                                   請負先     外注費        4,000
           成幸建設株式      神奈川県         土木関連工
     役員及びそ
                      10,000          －   外注先                  －     －
           会社      藤沢市         事請負               工事未払金の
     の近親者が
                                   業務委託先            10,528
                                         支払金等
     議決権の過
     半数を所有
                                         業務委託費           その他流動
                                                12,000
     している会
                                                   負債（未払
                                                          1,357
                                         未払費用の支
     社（当該会
                                                13,306    費用）
                                         払等
     社の子会社
     含む）
                                         製品の売上げ
                                                21,132
                                                     －     －
                                         売掛金の回収
                                                49,415
                                         等
                                   得意先
                                                   その他流動
                                         業務委託費       12,000
                         コンクリー
           セイナン工業      青森県                   業務委託先
                                                   負債（未払      1,080
                      10,000    ト二次製品       －
                                         未払費用の支
           株式会社      上北郡                   預り金の計
                                                12,870    費用）
                         の製造販売
                                         払い等
                                   上精算
                                         預り金の計上
                                                556,336
                                         等
                                                     －     －
                                         預り金の精算
                                                556,336
                                         等
                                         資金の借入等       45,000
                                                     －     －
                                         資金の返済等
                                   資金の借入            45,000
           新潟高圧工業      新潟県         建設材の製
                      10,000          －   預り金の計
                                         預り金の計上
           株式会社      西浦区         造販売
                                                106,403
                                   上精算
                                         等
                                                     －     －
                                         預り金の精算
                                                106,403
                                         等
                                         預り金の計上
           フリージアソ               経営コンサ                       29,000
                 東京都                   預り金の計     等
           リューション            1,000   ルティング       －                     －     －
                 千代田区                   上精算     預り金の精算
           株式会社               業                       29,000
                                         等
                                         費用の立替       24,138
                                                     －     －
                                         立替金の回収
                                   立替請求返
                                                24,138
                                         等
           プロデュース      東京都         結婚式の企          還
                       100         －
                                         預り金の計上
           株式会社      千代田区         画運営          預り金の計
                                                51,000
                                   上精算     等
                                                     －     －
                                         預り金の精算
                                                51,000
                                         等
                                 16/25




                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
                               議決権等の
                     資本金又
                               所有（被所                取引金額          期末残高
           会社等の名称               事業の内容          関連当事者
       種類          所在地    は出資金                    取引の内容            科目
                               有）割合
           又は氏名               又は職業          との関係           （千円）          （千円）
                     （千円）
                               （％）
     役員及びそ
           株式会社ホッ                              業務委託費       15,000
                 沖縄県         コールセン
     の近親者が
           トコミュニ           10,000          －   業務委託先                  －     －
                                         未払費用の支
                 那覇市         ター業
     議決権の過
                                                16,200
           ケーション
                                         払等
     半数を所有
     している会
                                                   支払手形及
     社（当該会
           株式会社光徳      東京都         土木工事の                          び買掛金
                                   外注先
                     100,000           －           －       －        19,804
     社の子会社
           技研      千代田区         施工                          （工事未払
     含む）
                                                   金）
     取引条件及び取引条件の決定方針等
     （注1）取引金額には消費税等は含まれておらず、期末残高には消費税等が含まれております。
     （注2）    価格その他の取引条件は、市場実勢を参考に交渉の上で決定しております。
     （注3）資金の借入については、基本的に市場金利を勘案して、利率を合理的に決定しております。ただし、一部の借入
        金については、投資・流通サービスの事業全体を総合的に判断して、無利息となっております。
     （注4）資金の貸付については、基本的に市場金利を勘案して、利率を合理的に決定しております。ただし、一部の貸付
        金については、投資・流通サービスの事業全体を総合的に判断して、無利息としております。
     （注5）銀行借入等に対して             債務保証を受けており、取引金額は保証債務残高を記載しております。なお、保証料の支払
        は行なっておりません。
     （注6）仕入代行、業務委託及び外注については、業務内容等を勘案し、両者協議の上、取引条件を決定しております。
     （注7）    奥山治郎は当社代表取締役奥山一寸法師、当社取締役会長佐々木ベジの二親等以内の親族であります。また、当
        社子会社フリージアハウス㈱の代表取締役であります。
                                 17/25














                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
             当連結会計年度（自　平成27年４月１日　至　平成28年３月31日）
                               議決権等の
                     資本金又
           会社等の名称               事業の内容     所有（被所     関連当事者           取引金額          期末残高
       種類          所在地    は出資金                    取引の内容            科目
                               有）割合
           又は氏名               又は職業          との関係           （千円）          （千円）
                     （千円）
                               （％）
                                         債務被保証      1,112,611       －     －
                         当社代表取          債務被保証
           奥山一寸法師       －    －         被所有0.2
                           締役         借入先
                                           －       －  短期借入金      50,000
                                         債務被保証
                                                158,731      －     －
                                   債務被保証
                         当社取締役               一時的な資金
                                                10,283
           佐々木ベジ       －    －         被所有0.6     資金の出入
                                         の支出
                           会長
     役員及びそ
                                                     －     －
                                   金
                                         一時出金額の
     の近親者
                                                10,283
                                         解消等
           奥山治郎                         債務被保証     債務被保証
                  －    －     －    被所有0.1                 810,958      －     －
           奥山一寸法師                              債務被保証       306,000      －     －
           佐々木ベジ       －    －     －     －   債務被保証
                                         社債に対する
                                                10,000     －     －
           奥山治郎
                                         債務被保証
                                         仕入代行収入        5,172
                                         仕入代行債権
                                                178,008
                                                     －     －
                                         計上
                                         仕入代行債権
                                                178,244
                                         回収
                                         役務収益
                                                22,857
                                                   受取手形及
                                         商品の売上        9,300         6,308
                                                   び売掛金
                                         売掛金の回収
                                                32,672
                                         等
                                         工事代金の計
                                                487,211
                                         上           受取手形及
                                                         123,608
                                         工事代金の回           び売掛金
                                                402,580
                                         収等
                                         前渡金の支払       477,000
                                   仕入代行先
                                   得意先
                                         前渡金の精算       404,062      －     －
     役員及びそ                              立替金の請
     の近親者が                              求返還
                                         工事代金の精
                                                138,921
     議決権の過
                                   業務委託先
                                         算
           ファーストカ
     半数を所有
                 東京都         マンション          資産の発注
                                         マンションの
           ルデア株式会           68,020          －
                                                200,000
     している会            千代田区         建築事業          資金の貸付
                                         外注
           社
                                                     －     －
     社（当該会                              預け金の計
                                         外注費       371,874
     社の子会社                              上精算
     含む）                              預り金の計
                                         人件費等の立
                                                15,329    その他流動
                                   上精算
                                         替
                                                   資産（立替        59
                                   外注先
                                         立替金の回収
                                                15,280    金）
                                         等
                                         業務委託費
                                                12,000
                                                     －     －
                                         未払費用の支
                                                12,960
                                         払等
                                         預け金の計上
                                                300,000
                                         等
                                                     －     －
                                         預け金の精算
                                                300,000
                                         等
                                         預り金の計上
                                                379,924
                                         等
                                                     －     －
                                         預り金の精算
                                                379,924
                                         等
                                                   その他流動
                                         資金の貸付等       500,000    資産（短期      500,000
                                                   貸付金）
                                 18/25






                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
                               議決権等の
                     資本金又
                               所有（被所                取引金額          期末残高
           会社等の名称               事業の内容          関連当事者
       種類          所在地    は出資金                    取引の内容            科目
                               有）割合
           又は氏名               又は職業          との関係           （千円）          （千円）
                     （千円）
                               （％）
                                         販売用不動産
                                                220,000
                                         の購入
                                         購入代金等の
                                                   その他流動
                                                392,603
                                         支払等
                                                   資産（前渡
                                                         33,104
                                         債務引受によ
                                                200,000    金）
                                         る減少
                                   役員の兼任
                                         前渡金の精算       230,000
                                   資産の取得
           マツヤハウジ      東京都         不動産販売          先
                                         業務委託費
                     100,000           －                12,375
           ング株式会社      千代田区         及び管理          業務委託先
                                                     －     －
                                   預り金の計     業務委託費の
                                                20,115
                                   上精算     支払等
                                         未払金の支払       60,730    未払金      186,943
                                         預り金の計上
                                                25,201
                                         等
                                                     －     －
                                         預り金の精算
                                                25,201
                                         等
                                         業務委託費の
                                                42,177
                                         支払
                                                     －     －
                                   役員の兼任     業務委託費の
                                                176,328
           夢みつけ隊株      東京都         通信・販売          業務委託先     支払等
                     534,204         被所有2.6
           式会社      新宿区         事業等          預り金の計     預り金の計上
                                                65,000
                                   上精算     等
                                                     －     －
                                         預り金の精算
     役員及びそ                                           65,000
                                         等
     の近親者が
     議決権の過
                                         製品の売上       121,850
                                                   受取手形及
     半数を所有
                                                         116,108
                                         売掛金の回収
                                                   び売掛金
     している会
                                                15,489
                                         等
     社（当該会
                                   役員の兼任
                                         預け金の計上
     社の子会社
                                                300,000
           若松コンク               コンクリー          得意先
                                         等
                 秋田県
     含む）
                                                     －     －
           リート株式会               ト二次製品          預け金の計
                      50,000          －
                                         預け金の精算
                 大館市
           社               の製造販売          上精算            300,000
                                         等
                                   業務委託先
                                                   その他流動
                                         業務委託費       12,000
                                                   負債（未払
                                                           390
                                         業務委託費の
                                                13,649    費用）
                                         支払等
                                         預り金の計上
                                                   その他流動
                                                693,595
                                         等
                                                   負債（預り      86,180
                                         預り金の精算
                                                693,595    金等）
                                         等
                                         製品の売上
                                                129,754
                                                   受取手形及
                                                         22,333
                                         売掛金の回収           び売掛金
                                                117,800
                                   資金の貸付
                                         等
           セイナンコン               コンクリー          資金の借入
                 岩手県
                                         資金の借入等       246,948
           クリート株式               ト二次製品          得意先
                      10,000          －
                 盛岡市
                                                     －     －
           会社               の製造販売          預り金の計
                                         資金の回収等       246,948
                                   上精算
                                                   その他流動
                                         資金の貸付等       69,262    資産（短期      23,472
                                                   貸付金）
                                                   その他流動
                                         資金の回収等       45,789
                                                   負債（未払      14,040
                                         業務委託費
                                                12,000    費用）
                                 19/25







                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
                               議決権等の
                     資本金又
                               所有（被所                取引金額          期末残高
           会社等の名称               事業の内容          関連当事者
       種類          所在地    は出資金                    取引の内容            科目
                               有）割合
           又は氏名               又は職業          との関係           （千円）          （千円）
                     （千円）
                               （％）
                                         預り保証金の
                                                17,418     －     －
                                         精算
                                                   受取手形及
                                         役務収益
                                                24,000         36,720
                                                   び売掛金
                                                   支払手形及
                                         外注費       231,249
                                                   び買掛金
                                                          8,724
                                                   （工事未払
                                         業務委託費
                                                66,793
                                                   金）
                                   得意先     工事未払金の
                                                   その他流動
                                                246,979
                                   外注先     支払等
                                                   負債（未払      25,968
                                   業務委託先     未払費用の支
                                                54,191    費用）
           株式会社シゲ      大阪府         地盤改良工          立替金の請
                                         払等
                      50,000          －
           ムラ建設      茨木市         事等          求返還
                                         預り金の計上
                                                24,368    その他流動
                                   預り金の計     等
                                                   負債（預り
                                                          1,933
                                   上精算     預り金の精算
                                                24,249    金）
                                   資金の貸付     等
                                         資金の貸付等       32,000
                                                     －     －
                                         資金の回収等       32,000
                                         人件費等の立
                                                33,427
                                         替
                                                     －     －
                                         立替金の精算
                                                37,250
                                         等
                                         仕入代行収入
                                                10,531
                                         仕入代行債権
                                                222,008
                                                     －     －
                                         の計上
                                         仕入代行債権
                                                222,008
                                         回収
                                         役務収益       22,857
                                                   受取手形及
                                                          2,057
                                         売掛金の回収           び売掛金
                                                24,685
                                   仕入代行先     等
                                   得意先     預り金の計上
     役員及びそ                                           57,721
                                   資金の貸付     等
     の近親者が                                                －     －
           中江建設工業      東京都                   資金借入     預り金の精算
     議決権の過                 30,000    舗装工事       －                57,721
           株式会社      杉並区                   預け金の計     等
     半数を所有
                                   上精算     預け金の計上
     している会                                           10,000
                                   預り金の計
                                         等
     社（当該会                                                －     －
                                   上精算     預け金の精算
     社の子会社
                                                10,000
                                         等
     含む）
                                                   その他流動
                                         資金の貸付等       23,554
                                                   資産（短期
                                                          2,554
                                         資金の回収等       21,000    貸付金）
                                         資金の借入等       77,000
                                                     －     －
                                         資金の返済等       77,000
                                                   その他固定
           株式会社アサ      東京都         プリント基          保証金の預
                                                   負債（預り
                      20,000          －           －       －        13,000
           ヒイーシー      大田区         板製造販売          り元
                                                   保証金）
                                         役務収益       11,428
                                                   受取手形及
                                                          7,342
                                         売掛金の回収
                                                   び売掛金
                                                5,000
                                         等
                                         人件費等の立
                                                   その他流動
                                                23,829
                                         替
                                                   資産（立替      3,782
                                         立替金の精算
                                                20,047    金）
                                         等
                                   得意先                支払手形及
                                         外注費
                                                23,713
                                   立替金の請                び買掛金
                                                          1,662
                                   求返還     外注費の支払           （工事未払
                                                24,940
           株式会社ピコ      福島県                   外注先     等           金）
                      1,000   断熱工事等       －
           イドラゴン      福島市                   業務委託先
                                         材料の有償支
                                                55,074
                                   資金の借入
                                         給
                                                     －     －
                                   預り金の計     未収入金の回
                                                64,432
                                   上精算     収
                                         預り金の計上
                                                35,130
                                         等
                                                     －     －
                                         預り金の精算
                                                35,130
                                         等
                                         資金の借入等       21,864
                                                     －     －
                                         資金の返済等
                                                21,864
                                 20/25



                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
                               議決権等の
                     資本金又
                               所有（被所                取引金額          期末残高
           会社等の名称               事業の内容          関連当事者
       種類          所在地    は出資金                    取引の内容            科目
                               有）割合
           又は氏名               又は職業          との関係           （千円）          （千円）
                     （千円）
                               （％）
                                         資金の貸付等       162,650
                                                   その他流動
                                         資金の回収等       153,106
                                                   資産（短期
                                                          9,543
                                                   貸付金）
                                   資金の貸付
                                         資金の借入等       19,100
                         コンクリー
           若松商工株式      秋田県                   資金の借入
                      50,000    ト二次製品       －
           会社      大館市                   預り金の計
                                         資金の返済等       12,900    短期借入金      6,200
                         の製造販売
                                   上精算
                                         預り金の計上
                                                114,753
                                         等
                                                     －     －
                                         預り金の精算
                                                114,753
                                         等
                 秋田県                        役務収益       11,428
           秋田ハウス株               建築設計請
                 由利本庄     70,500          －   得意先                  －     －
                                         売掛金の回収
           式会社               負等
                                                12,342
                 市
                                         等
                                                   その他固定
                                           －       －  負債（預り      14,500
                                                   保証金）
                                   保証金の預
                                         製品の売上       12,261
                         プリント基
           株式会社アサ      東京都                   り元
                      10,000    板の製造販       －        売掛金の回収           受取手形及
           ヒエース      大田区                   得意先
                                                13,242           106
                         売               等           び売掛金
                                   外注先
                                         外注費
                                                12,189
                                         買掛金の支払           支払手形及
                                                13,242         11,440
                                         等           び買掛金
                                         資金の貸付等       155,246
                                                   その他流動
                                         資金の回収等       169,916
                                                   資産（短期       662
                                                   貸付金）
                                         資金の借入等       111,429
                                         資金の返済等           短期借入金
                                                109,434          1,994
                                         仕入代行収入
                                                1,674
     役員及びそ
                                         仕入代行債権
                                   資金の貸付
                                                186,546
                                                     －     －
     の近親者が
                                         計上
                                   資金の借入
     議決権の過
                                         仕入代行債権
                                   仕入代行先
                                                186,546
     半数を所有
                                         回収
           株式会社安藤      秋田県         鉄骨建築総          預り金の計
                      20,000          －
     している会
                                         預り金の計上
           鉄工建設      能代市         合工事請負          上精算
                                                376,805
     社（当該会
                                         等
                                   預け金の計
                                                     －     －
     社の子会社
                                         預り金の精算
                                   上精算
                                                379,330
     含む）
                                         等
                                   資産の購入
                                         預け金の計上
                                                79,725
                                         等
                                                     －     －
                                         預け金の精算
                                                79,725
                                         等
                                         機械装置の購
                                                95,699
                                         入
                                                   未払金      108,812
                                         車輌の購入        6,260
                                         未払金の支払
                                                8,367
           イーハウス建                              業務委託費       14,214
                 東京都         確認検査機
           築センター株           23,000          －   業務委託先                  －     －
                                         未払費用の支
                 千代田区         関
                                                16,894
           式会社
                                         払等
                                         役務収益       11,111
                                         売掛金の回収
                                                12,070
                         セラミック          得意先                その他流動
                                         等
           株式会社タキ      埼玉県
                         製品の製造          預り金の計                負債（預り
                      13,000          －                          4,086
                                         預り金の計上
           オン      比企郡
                                                17,087
                         販売          上精算                金）
                                         等
                                         預り金の精算
                                                17,999
                                         等
                                         仕入代行収入         173
                                         仕入代行債権
                                                   受取手形及
                                                17,567
                                                           38
                                         計上
                                                   び売掛金
                                         仕入代行債権
                                                17,529
                                   仕入代行先
                                         回収
           飛松建設株式      神奈川県         土木関連工          預り金の計
                                         預り金の計上
                      20,000          －
                                                20,000
           会社      藤沢市         事請負          上精算
                                         等
                                                     －     －
                                   資金の借入
                                         預り金の精算
                                                20,000
                                         等
                                         資金の借入等       32,082
                                                     －     －
                                         資金の返済等
                                                32,082
                                 21/25



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                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
                               議決権等の
                     資本金又
                               所有（被所                取引金額          期末残高
           会社等の名称               事業の内容          関連当事者
       種類          所在地    は出資金                    取引の内容            科目
                               有）割合
           又は氏名               又は職業          との関係           （千円）          （千円）
                     （千円）
                               （％）
                                         仕入代行収入         562
                                         仕入代行債権
                                                56,851
                                                     －     －
                                         計上
                                         仕入代行債権
                                                56,851
                                         回収
                                         預り金の計上
                                                   その他流動
                                                23,556
                                         等
                                   仕入代行先                負債（預り      3,552
                                         預り金の精算
                                   預り金の計            20,004    金）
                                         等
                         土木関連及          上精算
           前川建設株式      東京都                        預け金の計上
                      50,000    び関連工事       －   預け金の計            61,592
           会社      墨田区                        等
                         請負          上精算
                                                     －     －
                                         預け金の精算
                                   資金の貸付
                                                61,592
                                         等
                                   資金の借入
                                         資金の貸付等       96,407
                                                     －     －
                                         資金の回収等       96,999
                                         資金の借入等
                                                78,000
                                                     －     －
                                         資金の返済等
                                                78,000
           若松フュエル               コンクリー               重油等の購入       17,645
                 秋田県                   重油の購入
           サービス株式            5,000   ト二次製品       －                   未払金      59,577
                                         重油等代金の
                 大館市                   先
                                                16,906
           会社               の製造販売
                                         支払
                                                   その他固定
                                           －       －  資産（差入      80,000
                                                   保証金）
                                         賃借料の計上       18,000    その他流動
     役員及びそ
                                                   負債（未払      1,620
     の近親者が
                                         賃借料等の支
                                                20,599    費用）
     議決権の過
                                         払等
     半数を所有
                                   賃貸人
                                         資金の貸付等           その他流動
                                                22,700
     している会
                                   保証金の預
                                                   資産（短期
                                                          9,096
     社（当該会
                                   け先
                                         資金の回収等       13,603    貸付金）
     社の子会社
           株式会社プレ                         立替金の請
                 埼玉県さ         結婚式の企
     含む）
           ミアウェディ            2,000          －   求返還
                 いたま市         画運営               資金の借入等       46,000
           ングバンク                         資金の貸付
                                                     －     －
                                   資金の借入
                                         資金の返済等       46,000
                                   預り金の計
                                   上精算     預り金の計上
                                                35,000
                                         等
                                                     －     －
                                         預り金の精算
                                                35,000
                                         等
                                         人件費等の立
                                                19,014    その他流動
                                         替
                                                   資産（立替      1,511
                                         立替金の回収
                                                17,502    金）
                                         等
                                                   その他流動
                                         賃料の前受等       15,000
           フリージア不      東京都         不動産の仲          賃貸管理委
                      30,000          －                   負債（前受      5,147
           動産株式会社      千代田区         介管理          託先
                                         賃料の振替等        9,852   金）
                                         人件費等の立
                                                14,777
                                         替
                                                     －     －
                                         立替金の回収
                                                14,777
                                         等
                                   立替金の請
                                         資金の貸付等       35,000
           株式会社ホワ      埼玉県         衣料品の製          求返還
                      10,000          －                     －     －
           イトルーム      所沢市         造販売          資金の貸付
                                         資金の回収等
                                                35,000
                                   資金の借入
                                         預り金の計上
                                                   その他流動
                                                21,570
                                         等
                                                   負債（預り       570
                                         預り金の精算
                                                21,000    金）
                                         等
           医療法人財団      東京都                   資金の預り     預り金の精算
                      －   病院の経営       －                16,625     －     －
           フリージア会      千代田区                   先     等
                                 22/25





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                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
                               議決権等の
                     資本金又
                               所有（被所                取引金額          期末残高
           会社等の名称               事業の内容          関連当事者
       種類          所在地    は出資金                    取引の内容            科目
                               有）割合
           又は氏名               又は職業          との関係           （千円）          （千円）
                     （千円）
                               （％）
                                         賃借料の計上        9,142
           津軽フリージ                                         その他流動
                 青森県         木材の共同          賃貸人
                                         業務委託費        1,200
           ア木材加工協                                         負債（未払
                      －          －                           108
                 北津軽郡         加工          業務委託先
           同組合
                                                   費用）
                                         未払費用の支
                                                14,190
                                         払
                                         預り金の計上
                                                38,289    その他流動
           東京産業育成      東京都         組合員の資          預り金の計     等
                                                   負債（預り
                      －          －                          6,819
           事業協同組合      千代田区         材共同購買          上精算     預り金の精算
                                                50,289    金）
                                         等
                                         資金の借入等
                                                31,500
                                                     －     －
                                         資金の返済等
                                                31,500
                                   資金の借入
           東邸管理株式      東京都         不動産の
                      35,000          －   預り金の計
                                         預り金の計上
           会社      千代田区         管理賃貸等
                                                   その他流動
                                                10,700
                                   上精算
                                         等
                                                   負債（預り
                                                           700
                                         預り金の精算
                                                10,000    金）
                                         等
                                                   その他流動
                                         資金の貸付等       14,998
           エンジン株式      東京都         海外玩具の
                                                   資産（短期
                      5,000          －   資金の貸付                      3,499
           会社      千代田区         輸入販売
                                         資金の回収等       11,499
                                                   貸付金）
                                         預け金の計上
                                                345,924
                                         等
                                                     －     －
                                         預け金の精算
                                                345,924
     役員及びそ
                                         等
                                   外注先
     の近親者が
                                         預り金の計上
                                   預り金の計            134,730    その他流動
     議決権の過
           笠間工業株式      神奈川県         土木関連工               等
                      25,000          －   上精算                負債（預り      2,127
     半数を所有
           会社      横浜市         事請負               預り金の精算
                                   預け金の計            132,903    金）
     している会
                                         等
                                   上精算
     社（当該会
                                                   支払手形及
                                         外注費
                                                13,927
     社の子会社
                                                   び買掛金
                                                          4,463
     含む）
                                         工事未払金の           （工事未払
                                                10,578
                                         支払等           金）
                                         前渡金の支払       12,000
                                                     －     －
           株式会社シー
                                         前渡金の精算       12,000
                 東京都         内装工事の
           アンドシー・           10,000          －   資金の貸付
                 千代田区         施工
                                                   その他流動
           プロ
                                         資金の貸付等       11,500    資産（短期      11,500
                                                   貸付金）
                                         仕入代金等の
                                                   その他流動
                                                12,157
           株式会社クラ      東京都         衣料品の販          立替金の請     立替
                      50,000          －                   資産（立替       409
           ヴィス      千代田区         売          求返還     仕入代金等の
                                                12,157    金）
                                         回収
                                         預け金の計上
           株式会社写測                                     14,222
                 東京都                        等
           コンサルタン           10,000    測量事業       ―   仕入代行先                  －     －
                 墨田区                        預け金の精算
           ト                                     14,222
                                         等
                                         一時的な資金
                                                19,800
                 東京都墨                   資金の出入     の支出
           株式会社写測           50,000    測量事業       －                     －     －
                 田区                   金     一時出金額の
                                                19,800
                                         解消
                                                   支払手形及
           株式会社光徳      東京都         土木工事の                          び買掛金
                     100,000           －   外注先       －       －        19,804
           技研      千代田区         施工                          （工事未払
                                                   金）
     取引条件及び取引条件の決定方針等
     （注1）取引金額には消費税等は含まれておらず、期末残高には消費税等が含まれております。
     （注2）    価格その他の取引条件は、市場実勢を参考に交渉の上で決定しております。
     （注3）資金の借入については、基本的に市場金利を勘案して、利率を合理的に決定しております。ただし、一部の借入
        金については、投資・流通サービスの事業全体を総合的に判断して、無利息となっております。
     （注4）資金の貸付については、基本的に市場金利を勘案して、利率を合理的に決定しております。ただし、一部の貸付
        金については、投資・流通サービスの事業全体を総合的に判断して、無利息としております。
     （注5）銀行借入等に対して             債務保証を受けており、取引金額は保証債務残高を記載しております。なお、保証料の支払
        いは行っておりません。
     （注6）仕入代行、業務委託及び外注については、業務内容等を勘案し、両者協議の上、取引条件を決定しております。
     （注7）    奥山治郎は当社代表取締役奥山一寸法師、当社取締役会長佐々木ベジの二親等以内の親族であります。また、当
        社子会社フリージアハウス㈱の代表取締役であります。
                                 23/25



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                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
                        独立監査人の監査報告書
                                                   令和元年９月30日

     フリージア・マクロス株式会社
      取締役会　御中
                           清流監査法人

                           代  表  社  員

                                            安       田          裕           ㊞
                                   公認会計士
                           業務執行社員
     　当監査法人は、金融商品取引法第193条の２第１項の規定に基づく監査証明を行うため、「経理の状

     況」に掲げられているフリージア・マクロス株式会社の平成27年４月１日から平成28年３月31日までの
     連結会計年度の訂正後の連結財務諸表、すなわち、連結貸借対照表、連結損益計算書、連結包括利益計
     算書、連結株主資本等変動計算書、連結キャッシュ・フロー計算書、連結財務諸表作成のための基本と
     なる重要な事項、その他の注記及び連結附属明細表について監査を行った。
     連結財務諸表に対する経営者の責任

     　経営者の責任は、我が国において一般に公正妥当と認められる企業会計の基準に準拠して連結財務諸
     表を作成し適正に表示することにある。これには、不正又は誤謬による重要な虚偽表示のない連結財務
     諸表を作成し適正に表示するために経営者が必要と判断した内部統制を整備及び運用することが含まれ
     る。
     監査人の責任

     　当監査法人の責任は、当監査法人が実施した監査に基づいて、独立の立場から連結財務諸表に対する
     意見を表明することにある。当監査法人は、我が国において一般に公正妥当と認められる監査の基準に
     準拠して監査を行った。監査の基準は、当監査法人に連結財務諸表に重要な虚偽表示がないかどうかに
     ついて合理的な保証を得るために、監査計画を策定し、これに基づき監査を実施することを求めてい
     る。
     　監査においては、連結財務諸表の金額及び開示について監査証拠を入手するための手続が実施され
     る。監査手続は、当監査法人の判断により、不正又は誤謬による連結財務諸表の重要な虚偽表示のリス
     クの評価に基づいて選択及び適用される。財務諸表監査の目的は、内部統制の有効性について意見表明
     するためのものではないが、当監査法人は、リスク評価の実施に際して、状況に応じた適切な監査手続
     を立案するために、連結財務諸表の作成と適正な表示に関連する内部統制を検討する。また、監査に
     は、経営者が採用した会計方針及びその適用方法並びに経営者によって行われた見積りの評価も含め全
     体としての連結財務諸表の表示を検討することが含まれる。
     　当監査法人は、意見表明の基礎となる十分かつ適切な監査証拠を入手したと判断している。
     監査意見

     　当監査法人は、上記の連結財務諸表が、我が国において一般に公正妥当と認められる企業会計の基準
     に準拠して、フリージア・マクロス株式会社及び連結子会社の平成28年３月31日現在の財政状態並びに
     同日をもって終了する連結会計年度の経営成績及びキャッシュ・フローの状況をすべての重要な点にお
     いて適正に表示しているものと認める。
                                 24/25





                                                           EDINET提出書類
                                                  フリージア・マクロス株式会社(E01620)
                                                          訂正有価証券報告書
     その他の事項
     　有価証券報告書の訂正報告書の提出理由に記載されているとおり、会社は、連結財務諸表を訂正して
     いる。なお、当監査法人は、訂正前の連結財務諸表に対して平成28年６月27日に監査報告書を提出し
     た。
     利害関係

     　会社と当監査法人又は業務執行社員との間には、公認会計士法の規定により記載すべき利害関係はな
     い。
                                                        以　上
     （注）１　上記は監査報告書の原本に記載された事項を電子化したものであり、その原本は当社（有価証券報告書提出会

          社）が別途保管しております。
        ２　XBRLデータは監査の対象には含まれていません。
                                 25/25

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